https://www.taxtmi.com/caselaws?id=118149 The Tribunal ruled in favor of the appellant, finding that the entity's product, marketed as "Ketchup," falls under Heading 2103.10 of CETA 1985 for duty exemption. The Tribunal emphasized that the product met the criteria of "Ketchup and the like and preparations therefore," as per dictionary definitions. Consequently, the appellant was granted full exemption from duty under Notification 6/2002-CE. The Tribunal also ordered a waiver of pre-deposit requirements and a stay of recovery pending further proceedings, citing Section 35 of the Central Excise Act, 1944. en-us Mon, 06 Mar 2006 00:00:00 +0530 Thu, 28 Jun 2012 17:23:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118149 The Tribunal ruled in favor of the appellant, finding that the entity's product, marketed as "Ketchup," falls under Heading 2103.10 of CETA 1985 for duty exemption. The Tribunal emphasized that the product met the criteria of "Ketchup and the like and preparations therefore," as per dictionary definitions. Consequently, the appellant was granted full exemption from duty under Notification 6/2002-CE. The Tribunal also ordered a waiver of pre-deposit requirements and a stay of recovery pending further proceedings, citing Section 35 of the Central Excise Act, 1944. Case-Laws Central Excise Mon, 06 Mar 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118149